1078 ARTICLE 81.

thereon, are paid before the expiration of said sixty days. The Governor
shall cause said proclamation to be published in at least three daily news-
papers of general circulation published in the State, once a week for four
successive weeks. Any such corporation paying all taxes, interest and
penalties as aforesaid, after the first publication of said proclamation,
shall be omitted from subsequent publications thereof. Immediately upon
the expiration of sixty days from the date of the first publication of said
proclamation, the charters of all such corporations, which have not then
paid all taxes, interest and penalties due as aforesaid, shall be ipso facto
repealed, annulled and forfeited and the powers granted to such corpora-
tions shall be inoperative, null and void, without the necessity of proceed-
ings of any kind either at law or in equity.

(b) The Secretary of State is directed to send copies of each of the said
proclamations of the Governor to the Comptroller, to the Treasurer and to
the State Tax Commission. The Comptroller, Treasurer and State Tax

Commission shall note upon their respective records the facts of the repeal,
annulment and forfeiture of the charters of all corporations whose charters
have been repealed, annulled or forfeited as aforesaid, and the revival of
those which have been revived as provided by Section 144 1/2 of this Article.
It shall be the duty of the Comptroller, at the time he certifies said corpo-
rations to the Governor as aforesaid, also to mail to each corporation so

certified, at its address or office as the same appears upon his books, a notice
that its charter will be repealed, annulled and forfeited, under the pro-
visions of this section unless all taxes, interest and penalties so due by it
are paid as aforesaid, it being the intention hereof that the mailing of
such notice shall be sufficient, and that the failure for any reason of any
such corporation to receive the notice so mailed to it, shall in no wise
affect the repeal, annulment and forfeiture of its charter, in accordance
with this section.

(c) Whenever it is established to the satisfaction of the Governor that
any corporation named in said proclamation has not neglected or refused
to pay said tax for two consecutive years, or has been mistakenly reported
to the Governor by the Comptroller as refusing or neglecting to pay such
taxes as aforesaid, the Governor is authorized to correct such mistake and
to make the same known by filing his proclamation to that effect in the

office of the Secretary of State who shall send a copy thereof to the Comp-
troller, to the Treasurer and to the State Tax Commission. The effect of

such proclamation shall be to restore to said corporation its charter with
the same force and effect and to all intents and purposes as if said charter
had at all times remained in full force and effect.

(d) Nothing in this section shall be held or construed to repeal, super-
sede or in any manner affect any remedy or provision of law for the collec-
tion of any and all taxes, and the interest and penalties due thereon.

Charter of Stewart Distilling Co. forfeited under this section (sec. 103 of
1924 Ed. ), and a new corporation later formed with the same name, while still
later the first corporation was revived under sec. 144 1/2, with new name of
American-Stewart Distillery, Inc., held that as the Stewart Distilling Co. had
secured its name in legal manner, it could not be enjoined from its legitimate